The effects of competency, situational support and information search to auditors' performance

The competency of an auditor is important when comes to conducting audit tasks particularly one who has extensive knowledge, specific skills and techniques. This study aims identify the key factors affecting auditors’ performance. Through lens Behavioral Decision Theory (BDT) framework, this examines direct effects competency, situational support information search in enhancing A survey was conducted on firms varying sizes Malaysia. data were collected analyzed using Structural Equation Modelling-Partial Least Square (SEM-PLS) statistical tools. Based evidence from external auditors, results indicate that supports are efficiency effectiveness several contributions literature.